RM COMPTA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RM COMPTA
Largest movements
- Cash +€20,653
up €20,653 (+34.6%), from €59,750 to €80,403
mainly Net result for the year (+€13,150) and Receivables within one year (+€9,381)
- Receivables within one year -€9,381
down €9,381 (-96.9%), from €9,680 to €299
- Tangible fixed assets +€1,487
up €1,487 (+170.2%), from €874 to €2,361
of which Plant, machinery and equipment: +€2,069
- Reserves +€13,150
up €13,150 (+25.4%), from €51,730 to €64,880
- Tax, wage and social debts -€1,841
down €1,841 (-13.8%), from €13,383 to €11,542
- Trade debts +€1,450
up €1,450 (+52.7%), from €2,751 to €4,201
- Other operating charges +€2,922
up €2,922 (+130.1%), from €2,246 to €5,168
- Financial income +€2,030
up €2,030 (+812124.0%), from €0 to €2,031
- Taxes -€1,939
down €1,939 (-24.9%), from €7,798 to €5,859
- Gross operating margin -€1,155
down €1,155 (-4.7%), from €24,467 to €23,311
- Financial charges -€551
down €551 (-65.8%), from €838 to €287
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,363 | €83,122 | +€12,759 | +18.1% |
| Fixed assets | 21/28 | €934 | €2,421 | +€1,487 | +159.3% |
| Tangible fixed assets | 22/27 | €874 | €2,361 | +€1,487 | +170.2% |
| Plant, machinery and equipment | 23 | - | €2,069 | +€2,069 | |
| Furniture and vehicles | 24 | €874 | €291 | -€582 | -66.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €69,430 | €80,702 | +€11,272 | +16.2% |
| Amounts receivable within one year | 40/41 | €9,680 | €299 | -€9,381 | -96.9% |
| Trade receivables | 40 | €9,680 | €299 | -€9,381 | -96.9% |
| Cash at bank and in hand | 54/58 | €59,750 | €80,403 | +€20,653 | +34.6% |
| Total equity and liabilities | 10/49 | €70,363 | €83,122 | +€12,759 | +18.1% |
| Equity | 10/15 | €54,230 | €67,380 | +€13,150 | +24.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €51,730 | €64,880 | +€13,150 | +25.4% |
| Distributable reserves | 133 | €51,730 | €64,880 | +€13,150 | +25.4% |
| Amounts payable | 17/49 | €16,133 | €15,742 | -€391 | -2.4% |
| Amounts payable within one year | 42/48 | €16,133 | €15,742 | -€391 | -2.4% |
| Trade debts | 44 | €2,751 | €4,201 | +€1,450 | +52.7% |
| Suppliers | 440/4 | €2,751 | €4,201 | +€1,450 | +52.7% |
| Taxes, remuneration and social security | 45 | €13,383 | €11,542 | -€1,841 | -13.8% |
| Taxes | 450/3 | €13,383 | €11,542 | -€1,841 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €878 | +€296 | +50.8% |
| Other operating charges | 640/8 | €2,246 | €5,168 | +€2,922 | +130.1% |
| Gross operating margin | 9900 | €24,467 | €23,311 | -€1,155 | -4.7% |
| Operating profit (loss) | 9901 | €21,638 | €17,265 | -€4,373 | -20.2% |
| Financial income | 75/76B | €0 | €2,031 | +€2,030 | +812124.0% |
| Recurring financial income | 75 | €0 | €2,031 | +€2,030 | +812124.0% |
| Financial charges | 65/66B | €838 | €287 | -€551 | -65.8% |
| Recurring financial charges | 65 | €838 | €287 | -€551 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €20,801 | €19,009 | -€1,792 | -8.6% |
| Income taxes | 67/77 | €7,798 | €5,859 | -€1,939 | -24.9% |
| Profit (loss) for the period | 9904 | €13,003 | €13,150 | +€147 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,003 | €13,150 | +€147 | +1.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.